Digital revolution in India has brought paradigm shift in the banking system and financial transactions due to online payment. Payment gateways, e-commerce applications and other benefits boost smartphone users towards digital transactions. This study focuses on identifying factors important for...

The banking system and financial transactions have taken paradigm shift in recent decade in India. The present era has entered into smartphone to smart wallet and they have become mainstream mode of online payment. Mobile users use digital payment gateway and e-commerce applications to...

One of the important issues in the areas of international taxation, international technology transfer and foreign investment by the MNCs that has been drawing greater attention of tax authorities worldwide is the issue of transfer pricing i.e. the compensation paid for intra-group services to...